What products are classified under HSN 4109020 ?
It includes Turtle eggs and bird nests
HSN Code 04109020 represents Turtle eggs and bird nests under GST classification. This code helps businesses identify Turtle eggs and bird nests correctly for billing, taxation, and trade. With HSN Code 04109020, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Turtle eggs and bird nests.
HSN Code 04109020 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 04 | Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included | 0410 | Insects and other edible products of animal origin, not elsewhere specified or included | Other :Turtle eggs and Salanganes’ nests (“birds’ nests”) | 2.5% | 2.5% | 5% | 0% |
Description of goods
Other :Turtle eggs and Salanganes’ nests (“birds’ nests”)
Chapter
04 – Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included
Sub Chapter
0410 – Insects and other edible products of animal origin, not elsewhere specified or included
Turtle eggs and bird nests does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Edible products of animal origin, not elsewhere specified or included edible products of animal origin, not elsewhere specified or included : of wild animals | |
| Edible products of animal origin, not elsewhere specified or included edible products of animal origin, not elsewhere specified or included : of wild animals turtle eggs and salanganes nests (birds nests) | |
| Edible products of animal origin, not elsewhere specified or included edible products of animal origin, not elsewhere specified or included : other | |
| Insects: Fresh, chilled or frozen | |
| Insects: Salted, in brine, dried or smoked | |
| Insects: Other | |
| Other :Of wild animals | |
| Other :other |
Edible products of animal origin, not elsewhere specified or included edible products of animal origin, not elsewhere specified or included : of wild animals
Edible products of animal origin, not elsewhere specified or included edible products of animal origin, not elsewhere specified or included : of wild animals turtle eggs and salanganes nests (birds nests)
Edible products of animal origin, not elsewhere specified or included edible products of animal origin, not elsewhere specified or included : other
Insects: Fresh, chilled or frozen
Insects: Salted, in brine, dried or smoked
Insects: Other
Other :Of wild animals
Other :other
It includes Turtle eggs and bird nests
If your outward supply is taxable (e.g., 5% or 12%), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
e‑Way bill is needed for consignment value above ₹50,000 unless exempted. e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
Under HSN 04109020, Turtle eggs and bird nests attracts TBD subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.
Use separate invoice lines per HSN. Apply TBD for Turtle eggs and bird nests and Nil for exempt lines. This avoids misclassification and wrong tax collection.
Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.